DPC: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DPC
Largest movements
- Cash +€1,042
up €1,042 (+37.4%), from €2,787 to €3,829
mainly Trade debts (+€5,852) and Net result for the year (+€2,590)
- Tangible fixed assets -€466
down €466 (-22.8%), from €2,048 to €1,582
of which Plant, machinery and equipment: -€360
- Receivables within one year +€460
up €460 (+1.8%), from €25,135 to €25,595
of which Trade receivables: +€661
- Intangible fixed assets -€400
down €400 (-24.7%), from €1,621 to €1,221
- Trade debts +€5,852
up €5,852 (+157%), from €3,718 to €9,571
- Tax, wage and social debts -€4,023
down €4,023 (-20.6%), from €19,565 to €15,542
- Other debts -€3,512
down €3,512 (-52.2%), from €6,726 to €3,215
- Profit (loss) carried forward +€2,590
up €2,590, from -€851 to €1,739
- Gross operating margin +€18,001
up €18,001, from -€6,910 to €11,091
- Write-downs +€6,958
new in 2025: €6,958
- Depreciation +€389
up €389 (+81.7%), from €477 to €866
- Financial income +€331
up €331 (+625%), from €53 to €384
- Financial charges -€144
down €144 (-33.7%), from €427 to €283
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,158 | €33,066 | +€908 | +2.8% |
| Fixed assets | 21/28 | €3,669 | €2,803 | -€866 | -23.6% |
| Intangible fixed assets | 21 | €1,621 | €1,221 | -€400 | -24.7% |
| Tangible fixed assets | 22/27 | €2,048 | €1,582 | -€466 | -22.8% |
| Plant, machinery and equipment | 23 | €1,013 | €653 | -€360 | -35.5% |
| Furniture and vehicles | 24 | €1,035 | €929 | -€107 | -10.3% |
| Current assets | 29/58 | €28,489 | €30,264 | +€1,775 | +6.2% |
| Amounts receivable within one year | 40/41 | €25,135 | €25,595 | +€460 | +1.8% |
| Trade receivables | 40 | €23,163 | €23,824 | +€661 | +2.9% |
| Other amounts receivable | 41 | €1,972 | €1,771 | -€201 | -10.2% |
| Cash at bank and in hand | 54/58 | €2,787 | €3,829 | +€1,042 | +37.4% |
| Deferred charges and accrued income | 490/1 | €566 | €840 | +€273 | +48.2% |
| Total equity and liabilities | 10/49 | €32,158 | €33,066 | +€908 | +2.8% |
| Equity | 10/15 | €2,149 | €4,739 | +€2,590 | +121% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€851 | €1,739 | +€2,590 | |
| Amounts payable | 17/49 | €30,009 | €28,327 | -€1,682 | -5.6% |
| Amounts payable within one year | 42/48 | €30,009 | €28,327 | -€1,682 | -5.6% |
| Trade debts | 44 | €3,718 | €9,571 | +€5,852 | +157% |
| Suppliers | 440/4 | €3,718 | €9,571 | +€5,852 | +157% |
| Taxes, remuneration and social security | 45 | €19,565 | €15,542 | -€4,023 | -20.6% |
| Remuneration and social security | 454/9 | €19,565 | €15,542 | -€4,023 | -20.6% |
| Other amounts payable | 47/48 | €6,726 | €3,215 | -€3,512 | -52.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €477 | €866 | +€389 | +81.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €6,958 | +€6,958 | |
| Other operating charges | 640/8 | €910 | €776 | -€133 | -14.7% |
| Gross operating margin | 9900 | -€6,910 | €11,091 | +€18,001 | |
| Operating profit (loss) | 9901 | -€8,297 | €2,490 | +€10,787 | |
| Financial income | 75/76B | €53 | €384 | +€331 | +625% |
| Recurring financial income | 75 | €53 | €384 | +€331 | +625% |
| Financial charges | 65/66B | €427 | €283 | -€144 | -33.7% |
| Recurring financial charges | 65 | €427 | €283 | -€144 | -33.7% |
| Profit (loss) for the period before taxes | 9903 | -€8,671 | €2,590 | +€11,261 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€8,671 | €2,590 | +€11,261 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,671 | €2,590 | +€11,261 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.